Decree Blog

A power of attorney is a document by which a person appoints someone they trust to act on their behalf, for example to sell a car, run a business while they are abroad, or deal with a bank or court. In Oman it is known as a wakala. The person granting the power is the principal, and the person receiving it is the agent. The primary provisions governing powers of attorney are found in the Civil Transactions Law, while the Law of Public Notaries sets out how the document is made official.

If you need to know what the rules are in Oman, your first instinct is probably to check the law. That is a good start, but it is rarely the whole answer. Behind almost every major Omani law sits a regulation that turns its principles into procedures, fees and deadlines. Knowing how the two fit together, and which one wins when they do not, saves you from reading only half the story.

Not every rule in Oman carries the same weight. A royal decree, a ministerial decision, and a circular may all land on your desk in the same week, but they differ in who issues them, what they can do, and how far they bind you. Knowing which is which helps you judge how much a new instrument matters, how it fits with existing rules, and what to do when two of them seem to disagree. This post walks through the three, from the top of the hierarchy down.

Every year, from the beginning of July until the end of September, Oman’s courts enter the “judicial holiday”, a period in which they operate under special rules set by the Judicial Authority Law. This blog post outlines what the judicial holiday means and how the courts operate during it.

Why are treaties important? Because once ratified, they have the power of law in Oman, binding courts, ministries, and businesses just like any domestic statute. They are also covered in the Basic Statute of the State, which sets out how a treaty moves from signature to the force of law.

In this post, we first define what a treaty is and look at some examples. We then walk through the two key articles of the Basic Statute on treaties, compare Oman’s approach with other states, and close with what all of this means for the private sector.

Fundamental rights form the foundation of a fair and respectful society. In Oman, the Basic Statute of the State protects a number of rights and freedoms that help ensure equality, dignity, and justice. These rights are important because they shape the relationship between individuals and the state. Among the rights protected by the Basic Statute of the State, five stand out for their importance in everyday life: equality before the law, freedom of opinion and expression, the right to a fair trial, the right to education, and the right to work.

This is a guest blog post written by Abdulmalik Al-Hasani – Lawyer at Mohammed Al Azri & Mohammed Al Ajmi Law Firm.

Punishment is one of the most important tools used by the State to combat crime and protect society. However, the development of modern criminal thought no longer views punishment merely as a means of deterrence, but also as a means of reform, rehabilitation, and reintegration of the convicted person into society.

Do you pay personal income tax in Oman? From 1 January 2028, Oman will become the first country in the Gulf to tax the income of individuals. The Personal Income Tax Law issued by Royal Decree 56/2025 was issued in June 2025, giving everyone two and a half years to prepare. The tax only applies to income above 42,000 Rial Omani a year, the rate is a flat 5%, and the list of exemptions is long, and the law is more detailed than you think. This post walks through who is taxed, on what, at what rate, what is exempt, and what you will actually have to do.